Guide to Global Payroll Management STATE RESIDENCY AND WITHHOLDING RULES FOR EXPATRIATES State Who is a "resident"? Withholding rules for state residents working outside the U.S. Maryland A person who is domiciled in the Foreign earned income subject to state on the last day of the year, or state withholding. §911 exclusions has a place of abode in the state allowed. for more than 6 months of the year regardless of domicile. Massachusetts A person who is domiciled in Foreign earned income subject to Massachusetts, or has a permanent state withholding. §911 exclusions place of abode in the state and allowed. Credit allowed for income spends more than 183 days of the tax paid to Canadian provinces. year in the state. Michigan A person who lives in Michigan at Foreign earned income subject to least 183 days during the tax year state withholding. §911 exclusions (or more than half the days for a tax allowed. Credit allowed for income year of less than 12 months). tax paid to Canadian provinces. Minnesota A person who is domiciled in Foreign earned income not subject Minnesota, or has a place of abode to state withholding if excluded on in the state and spends more than federal tax return (the expatriate is half the year in the state. treated as a non-resident). §911 exclusions allowed, and credit allowed for income tax paid to Canadian provinces. Mississippi A person who is domiciled or has a Foreign earned income subject to residence in Mississippi. state withholding. Missouri A person who is domiciled in Foreign earned income subject to Missouri, or has a permanent place state withholding. §911 exclusions of abode in the state and spends allowed. more than 183 days of the year in the state. Montana A person who is domiciled in Foreign earned income subject to Montana, or has a permanent place state withholding. §911 exclusions of abode in the state and is temand foreign tax credit allowed. porarily absent from the state but has not established permanent residence elsewhere. 5-14